Which sections of the Income Tax Act does Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 274, Section 10AA, Section 143(3), Section 250, Section 69.

Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

Q: How many judgments cite Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai?

263 judgments on BharatTax cite Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai (84 Taxmann.com 51), spanning 2017 to 2025.

84 Taxmann.com 51Income Tax Appellate Tribunal2017#313 most cited

What is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai authority for?

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

263

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2025.

Also referred to as

Earthmoving Equipment Service Corporation v. DCIT · Section 271(1)(c) · Section 274 · penalty notice defect · technical defect in notice · non-ticking of clause · show cause notice validity · deletion of penalty · concealment of income penalty · inaccurate particulars penalty · ITAT Mumbai.

Sections most often in play

Section 271(1)(c)Section 274 Section 10AA Section 143(3)Section 250 Section 69

Issues it is cited on

section 271 section 271(1)(c)section 27

Judgments citing Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai

Versatile Wires Limted, Hooghly vs. DCIT, Circle-3, Kolkata

In the result, all the appeal filed by the assessee is allowed

ITA 940/KOL/2017[2008-09]Status: DisposedITAT Kolkata05 Sept 2018AY 2008-09

For Appellant: Shri Somnath Ghosh, Advocate, ld.ARFor Respondent: Shri S.Kumar, ld.Sr.DR

Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 940/Kol/2017 A.Y: 2008-09 Versatile Wires Limited Vs. D.C.I.T, Cir-3, Kolkata PAN: AAACV 8986D [Appellant] [Respondent] For the Appellant : Shri Somnath Ghosh, Advocate, ld.AR For the Respondent : Shri S.Kumar, ld.Sr.DR Date of hearing : 31-08-2018 Date of pronouncement : 05-09-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 19, Kolkata dt.30-01- 2017…

ITO, Ward - 13(1), Kolkata vs. M/S. Ambey Retailers Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 2104/KOL/2017[2012-13]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Income Tax Officer V/S. M/S Ambey Retailers Pvt. Ward-13(1), 9Th Ltd. 29B, Rabidra Sarani, 3Rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [Pan No.Aahca 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 05-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Challenges Correctness Of Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 03.07.2017, Passed In Case No.472/Cit(A)-5/W-15(1)/15-16, Reversing The Assessing Officer’S Action Deleting Imposing Penalty Of ₹50,21,837/- Involving Proceedings U/S. 271(1)(C) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. We Have Heard Learned Departmental Representative Arguing In Favour The Above Impugned Penalty. Case File Perused. It Emerges First Of All That Cit(A)’S Detailed Discussion On The Issue Reads As Under:- “1. By Way Of Additional Ground The Objection Raised Is That The Ao Failed To Strike Off The Irrelevant Portion In The Notice Initiating Penalty U/S 271(1)(C)/ Section 274. Relying On The Decision Of Manjunatha Cotton & Ginning Factory & Others [2013] 359 Itr

Section 142Section 142(1)Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 Income Tax Officer V/s. M/s Ambey Retailers Pvt. Ward-13(1), 9th Ltd. 29B, Rabidra Sarani, 3rd Floor, Kolkata-73 Floor, 110, Shanti Pally, Aayakar [PAN No.AAHCA 8700 F] Bhawan (Poorva), Kolkata-107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Chowdhury, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date of Hearing 05-09-2018 घोषणा क" तार"ख/Date of…

J. K. Builders, Kolkata vs. ITO, Ward - 47(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1692/KOL/2017[2010-11]Status: DisposedITAT Kolkata29 Aug 2018AY 2010-11

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1692/Kol/2017 Assessment Year : 2010-11 J.K. Builders -Vs- Ito, Ward-47(2), Kolkata. [Pan: Aagfj 1596 C] (Appellant) (Respondent)

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri I. Jamir, Addl. CIT

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 1692/Kol/2017 Assessment Year : 2010-11 J.K. Builders -vs- ITO, Ward-47(2), Kolkata. [PAN: AAGFJ 1596 C] (Appellant) (Respondent) For the Appellant : Shri Anil Kochar, Advocate For the Respondent : Shri I. Jamir, Addl. CIT Date of Hearing : 21.08.2018 Date of Pronouncement : 29.08.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the learned Commissioner of Income Tax (Appeals) –14, Kolkata [ in short the ld CITA] in Appeal No.…

Harvinder Singh, Kolkata vs. ITO, Ward-33(2), Kolkata

Appeals are allowed

ITA 1867/KOL/2016[2009-10]Status: DisposedITAT Kolkata29 Aug 2018AY 2009-10

Bench: Shri P.M.Jagtap & Shri S.S.Godara

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S.Godara, Judicial Member ITA No.1866-1867/Kol/2016 Assessment Years:2008-09 & 2009-10 Harvinder Singh Income Tax Officer, बनाम / 4A, Hogg Street, Ward-33(3), 10B, V/s. Kolkata-700 087 Middleton Row, [PAN No.AMSPS 1060 J] Kolkata-700 071 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Arvind Agrawal, Advocate आवेदक क" ओर से/By Assessee Shri A. Bhattacherjee, Addl. CIT-DR राज"व क" ओर से/By Respondent 26-07-2018 सुनवाई क" तार"ख/Date of Hearing 29-08-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R…

Harvinder Singh, Kolkata vs. ITO, Ward-33(2), Kolkata

Appeals are allowed

ITA 1866/KOL/2016[2008-09]Status: DisposedITAT Kolkata29 Aug 2018AY 2008-09

Bench: Shri P.M.Jagtap & Shri S.S.Godara

Section 271Section 271(1)(c)Section 274

Sujoy Deb, Kolkata vs. ITO, Ward - 63(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2050/KOL/2017[2011-12]Status: DisposedITAT Kolkata24 Aug 2018AY 2011-12

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 2050/Kol/2017 Assessment Year : 2011-12 Sujoy Deb -Vs- Ito, Ward-63(1), Kolkata. [Pan: Adrpd 6358 G] (Appellant) (Respondent)

For Appellant: Shri V.N. Dutta, ARFor Respondent: Shri A. Bhattacharjee, Addl. CIT

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Hon’ble Shri S.S.Viswanethra Ravi, JM] I.T.A No. 2050/Kol/2017 Assessment Year : 2011-12 Sujoy Deb -vs- ITO, Ward-63(1), Kolkata. [PAN: ADRPD 6358 G] (Appellant) (Respondent) For the Appellant : Shri V.N. Dutta, AR For the Respondent : Shri A. Bhattacharjee, Addl. CIT Date of Hearing : 09.08.2018 Date of Pronouncement : 24.08.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the learned Commissioner of Income Tax (Appeals) –19, Kolkata [ in short the ld CITA] in Appeal No. 216…

M/S.Robust Transportation Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 3195/MUM/2018[2014-15]Status: DisposedITAT Mumbai23 Aug 2018AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Saktijit Dey, Jm

For Appellant: Shri Ashwani KumarFor Respondent: Shri R. P. Meena

Section 14ASection 250(6)Section 271(1)(c)Section 36(1)(iii)

…levied or declaring the penalty proceedings as null and void. The ld. CIT(A) in this connection named following case laws: 1. Dhanraj Mills Pvt. Ltd. vs ACIT, ITA No.3830 & 3833/Mum/2009 dated 21.03.2017 2. Earthmoving Equipment Service Corporation vs DCIT,84 Taxmann.com 51 3. Mahesh M Gandhi vs ACIT.ITA No.2976/Mum/2016 dated 27.02.2017 Hon'ble Bombay High Court in the case of CIT vs. Smt. Kaushalya1 &Ors. 4. (1995) 216 ITR 660 (Bom). 12 M/s. Robust Transportation Private Limited 5. Hon'ble Bombay HighCourt(Nagpur Bench) in the case of M/s. Maharaj Garage & Company Vs. CIT Dt.22-08-2017. 6. Hon'ble Patna Hig…

M/S. Zenith Life Style Pvt. Ltd., Kolkata vs. CIT(A)-3, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1928/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 Aug 2018AY 2010-11

For Appellant: Varsha Jalan,, Advocate, ld.ARFor Respondent: Shri S. Mukherjee, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1928/Kol/2017 A.Y: 2010-11 M/s. Zenith Life Style Vs. Commissioner of Income- Pvt. Limited. Tax (Appeals),3 Kolkata PAN: AABCD 0086H [Appellant] [Respondent] For the Appellant : Varsha Jalan,, Advocate, ld.AR For the Respondent : Shri S. Mukherjee, Addl.CIT, ld.Sr.DR Date of hearing : 06-08-2018 Date of pronouncement : 10-08-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner o…

M/S. Dadheech Furniture Pvt. Ltd., Kolkata vs. ITO, Ward 7(3), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1923/KOL/2017[2012-13]Status: DisposedITAT Kolkata10 Aug 2018AY 2012-13

For Appellant: Shri Manish Tiwari,FCA, ld. ARFor Respondent: Shri S. Mukherjee, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1923/Kol/2017 A.Y: 2012-13 M/s. Dadheech Furniture Vs. I.T.O. Ward 7(3), Pvt. Ltd. Kolkata PAN: AADCD 3739K [Appellant] [Respondent] For the Appellant : Shri Manish Tiwari,FCA, ld. AR For the Respondent : Shri S. Mukherjee, Addl.CIT, ld.Sr.DR Date of hearing : 06-08-2018 Date of pronouncement : 10-08-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), 1…

Sri Supratik Banerjee, Birbhum vs. ACIT, Circle - 3, Suri, Birbhum

In the result, the appeal filed by the assessee is allowed

ITA 650/KOL/2018[2007-08]Status: DisposedITAT Kolkata08 Aug 2018AY 2007-08

Bench: The Cit-A The Notice Dt. 29-12-2009 Issued By The Ao [Acit, Cir-3, Suri] U/Sec 274 R.W.S 271(1) ( C) Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

For Appellant: Shri Siddharth Agarwal, Advocate, ld.ARFor Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)Section 271(1)(c)Section 274

…THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri J.Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 650/Kol/2018 A.Y: 2007-08 Supratik Banerjee Vs. A.C.I.T, Cir-3, Kolkata PAN: ADCPB 2184K [Appellant] [Respondent] For the Appellant : Shri Siddharth Agarwal, Advocate, ld.AR For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 12-06-2018 Date of pronouncement : 08-08-2018 ORDER Shri S.S. Viswanethra Ravi The above appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), Burdwan dt…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Ananya Wood Pvt. Ltd., Kolkata

In the result, both the appeals of revenue are dismissed

ITA 1444/KOL/2017[2012-13]Status: DisposedITAT Kolkata03 Aug 2018AY 2012-13

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 132(4)Section 153ASection 271(1)(c)Section 274

…Ananya Wood Pvt. Ltd., AYs 2011-12 & 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 1443 & 1444/Kol/2017 Assessment Years: 2011-12 & 2012-13 Deputy Commissioner of Income-tax, Vs. M/s. Ananya Wood Pvt. Ltd., Central Circle-2(2), Kolkata. (PAN: AAFCA5351G) Appellant Respondent Date of Hearing 01.08.2018 Date of Pronouncement 03.08.2018 For the Appellant Shri A. K. Tiwari, CIT, DR For the Respondent Shri…

DCIT, Central Circle - 2(2), Kolkata vs. M/S. Ananya Wood Pvt. Ltd., Kolkata

In the result, both the appeals of revenue are dismissed

ITA 1443/KOL/2017[2011-12]Status: DisposedITAT Kolkata03 Aug 2018AY 2011-12

Section 132(4)Section 153ASection 271(1)(c)Section 274

Tapan Kumar Saha, Kolkata vs. ITO, Ward - 23(2), Kolkata

Appeal is allowed

ITA 1156/KOL/2018[2011-12]Status: DisposedITAT Kolkata25 Jul 2018AY 2011-12

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year:2011-12

Section 271Section 271(1)(c)Section 274

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri J.Sudhakar Reddy, Accountant Member and Shri S.S.Godara, Judicial Member Assessment Year:2011-12 Tapan Kumar Saha Income Tax Officer, बनाम / C/o Sri S.L. Kochar, Ward-23(2), 169, V/s. Advocate, 5, Ashutosh A.J. C. Bose Road, Chowdhury Avenue Kolkata-14 Kolkata-700019 [PAN No.AIOPS 0091 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Anil Kochar, Advocate अपीलाथ" क" ओर से/By Appellant Shri Saurabh Kumar, Addl. CIT-SR-DR ""यथ" क" ओर से/By Respondent 03-07-2018 सुनवाई क" तार"ख/Date of Hearing 2…

Pact Securities and Financial Services Limited, Hyderabad vs. DCIT, Circle-16(3), Hyderabad

In the results, the assessee’s appeal is allowed

ITA 1559/HYD/2016[2003-04]Status: DisposedITAT Hyderabad18 Jul 2018AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanpact Securities & Vs Dy. Commissioner Of Income Financial Services Ltd Tax, Circle 16(3) Hyderabad Hyderabad Pan: Aabcp4438R (Appellant) (Respondent)

For Appellant: Shri Y. RatnakarFor Respondent: Smt. Anjala Sahu, DR

Section 143(1)Section 143(3)Section 271(1)(c)

…Mondal vs. CIT (2011) 244 CTR 631 b) Trishul Enterprises vs. DCIT (ITA Nos.384 & 385/Mum/2014 for A.Ys 2006-07 & 2007-08 dated 10.02.2017 c) M/s. Maharaj Garage & Co. vs. CIT dated 22.8.2017 d) Earthmoving Equipment Service Corpn. Vs. DCIT 22(2) Mumbai (2017) 84 Taxmann.com 51 e) Mahesh M Gandhi vs. ACIT (TS-5465-ITAT-2017 (Mumbai)-O) f) Dhanraj Mills (P) Ltd vs. ACIT (OSD) Central Range-r, Mumbai on 21st March, 2017 . g) ITA No.1519/Hyd/2016 dated 28.11.2017 6. Having regard to the rival contentions and the material on record, we find that the decisions relied upon by the learned DR of the Tribunal at Mumbai an…

Sri Krishna Kumar Mundhra, Kolkata vs. ACIT, Circle - 45, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1001/KOL/2018[2011-12]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-12

Bench: Sh. J.Sudhakar Reddy & Sh. S.S.Viswanethra Ravi[Assessment Year: 2011-12] Vs Acit, Sh. Krishna Kumar Mundhra, Subhash Agarwal & Associates, Circle-45, Siddha Gibson, 1 Gibson Lane, 2Nd Kolkata Floor, Suite-213, Kolkata-700069. Pan-Adqpm9715P (Appellant) (Respondent) Appellant By Smt. Somdutta Somaddar, Advocate Respondent By Sh. S. Dasgupta, Addl. Cit Dr Date Of Hearing 11.07.2018 Date Of Pronouncement 18.07.2018

Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER [Assessment Year: 2011-12] vs ACIT, Sh. Krishna Kumar Mundhra, Subhash Agarwal & Associates, Circle-45, Siddha Gibson, 1 Gibson Lane, 2nd Kolkata Floor, Suite-213, Kolkata-700069. PAN-ADQPM9715P (Appellant) (Respondent) Appellant by Smt. Somdutta Somaddar, Advocate Respondent by Sh. S. Dasgupta, Addl. CIT DR Date of Hearing 11.07.2018 Date of Pronouncement 18.07.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal by the assessee against th…

Shri Laxmi Kant Todi, Kolkata vs. ITO, Ward - 35(3), Kolkata

In the result, all the appeals of assessee are allowed

ITA 1509/KOL/2017[2002-03]Status: DisposedITAT Kolkata18 Jul 2018AY 2002-03

Bench: The Cit-A The Notice Dt. 30-06-2014 Issued By The Ao U/Sec 274 Of The Act Is Defective For Not Mentioning The Specific Charge & Placed Reliance On The Decision Of The Hon’Ble Supreme Court In The Case Of Ssa’S Emerald Meadows. The Cit-A Without Considering The Same Confirmed The Penalty Imposed By The Ao U/S. 271(1) ( C ) Of The Act By Placing Reliance On The Decisions Of The Hon’Ble Supreme Court In The Cases Of Mak Data (Special Leave Petition (Civil) No.18389 Of 2013) & Dharmendra Textiles Reported In (2008) 306 Itr 277(Sc).

For Appellant: Ms. Pinki Shaw, ld.ARFor Respondent: Shri A.Bhattacharjee, Addl.CIT, ld.Sr.DR

Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA Before: Shri M. Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 1509/Kol/2017 A.Y: 2002-03 I.T.A No. 1510/Kol/2017 A.Y: 2003-04 I.T.A No. 1511/Kol/2017 A.Y: 2004-05 I.T.A No. 1512/Kol/2017 A.Y: 2005-06 I.T.A No. 1513/Kol/2017 A.Y: 2006-07 Sri Laxmi Kant Todi Vs. I.T.O. Ward 35(3) PAN: ABTPT7710N Kolkata [Appellant] [Respondent] For the Appellant : Ms. Pinki Shaw, ld.AR For the Respondent : Shri A.Bhattacharjee, Addl.CIT, ld.Sr.DR Date of hearing : 26-06-2018 Date of pronouncement : 18-07-2018 ORDER PER BENC…

Sun Biotechnology Ltd., Kolkata vs. DCIT, Circle-7(2), Kolkata

In the result the appeal of the assessee is allowed

ITA 1094/KOL/2017[2009-10]Status: DisposedITAT Kolkata11 Jul 2018AY 2009-10

Bench: Shri A. T. Varkey, J.M & Dr. A. L. Saini, A.M आयकर अपीलसं./Ita No.1094/Kol/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Sun Biotechnology Ltd. Vs. Dcit, Circle-7(2), Kolkata

For Appellant: Shri S. Agarwal, AdvocateFor Respondent: Shri A. Bhattacharjee, Addl. CIT

Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, J.M & DR. A. L. SAINI, A.M आयकर अपीलसं./ITA No.1094/Kol/2017 ("नधा"रण वष" / Assessment Year: 2009-10) Sun Biotechnology Ltd. Vs. DCIT, Circle-7(2), Kolkata 21A, Shakespeare Sarani, 3rd Floor, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECS 8587 R (Appellant) .. (Respondent) Appellant by : Shri S. Agarwal, Advocate Respondent by : Shri A. Bhattacharjee, Addl. CIT सुनवाई क" तार"ख/ Date of Hearing : 05/07/2018 घोषणा क" तार"ख/Date of Pronouncement : 11/07/2018 आदेश / O R D E R Per Dr. A. L. Saini: This is an appeal filed…

DCIT, Cir-10(2), Kolkata vs. M/S Vivada Chemicals Pvt. Ltd., Kolkata

In the result the appeal of the assessee is allowed

ITA 1391/KOL/2016[2011-12]Status: DisposedITAT Kolkata11 Jul 2018AY 2011-12

Bench: Hon’Ble Sri A. T. Varkey, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.1391/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-10(2), Kolkata -Vs.- M/S. Vivada Chemicals Pvt. Ltd. [Pan : Aaacv 8688 C ] (Appellant) (Respondent) : Shri A. Bhattacharjee, Addl. Cit For The Appellant For The Respondent : Shri Ankit Jalan, Ld. Ar Date Of Hearing : 03.07.2018 Date Of Pronouncement : 11.07.2018. Order Per Dr. A.L. Saini, Am

For Respondent: Shri Ankit Jalan, Ld. AR

Section 271(1)Section 271(1)(c)Section 274Section 48Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri A. T. Varkey, JM & Dr. Arjun Lal Saini, AM] I.T.A No.1391/Kol/2016 Assessment Year : 2011-12 DCIT, Circle-10(2), Kolkata -vs.- M/s. Vivada Chemicals Pvt. Ltd. [PAN : AAACV 8688 C ] (Appellant) (Respondent) : Shri A. Bhattacharjee, Addl. CIT For the Appellant For the Respondent : Shri Ankit Jalan, Ld. AR Date of Hearing : 03.07.2018 Date of Pronouncement : 11.07.2018. ORDER Per Dr. A.L. Saini, AM This is an appeal by the Revenue against the order dated 02.05.2016 of Commissioner of Income Tax (Appeals)-4, Kolkata relating to Asses…

Sri Sujoy Kanti Pal, Kolkata vs. ITO, Ward - 63(2), Kolkata

In the result, appeal of assessee is allowed

ITA 786/KOL/2018[2012-13]Status: DisposedITAT Kolkata04 Jul 2018AY 2012-13

Bench: Shri S. S. Godara, Jm & Shri M. Balaganesh, Am]

Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri S. S. Godara, JM & Shri M. Balaganesh, AM] I.T.A. No. 786/Kol/2018 Assessment Year: 2012-13 Shri Sujoy Kanti Pal Vs. Income-tax Officer, Wd-63(2), Kolkata (PAN: AEJPP7130B) Appellant Respondent Date of Hearing 14.06.2018 Date of Pronouncement 04.07.2018 For the Appellant Shri Sunil Surana, AR For the Respondent Shri Nicholas Murmu, Addl. CIT, Sr. DR ORDER Per Shri M. Balaganesh, AM This appeal filed by assessee is arising out of order of CIT(A)-19, Kolkata vide appeal No. 16/CIT(A)-19/Kol/2016-17 dated 23.03.2018. Assessment was framed by I…

Rajgaria Timber Privtate Limited, Kolkata vs. DCIT, CC-2(2)/Kol, Kolkata

In the result, the appeal of the assessee is allowed

ITA 926/KOL/2017[2008-09]Status: DisposedITAT Kolkata04 Jul 2018AY 2008-09

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravia.Y 2008-09

For Appellant: None appearedFor Respondent: Shri A.Bhattacharjee, Addl. CIT, ld.DR

Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL : ‘D’ BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member A.Y 2008-09 Rajgaria Timber Vs. D.C.I.T, CC-2(2), Kolkata Pvt. Ltd. PAN: AABCR 8486M [Appellant] [Respondent] Appellant/Assessee by : None appeared Respondent/Department : Shri A.Bhattacharjee, Addl. CIT, ld.DR Date of Hearing : 26-06-2018 Date of Pronouncement : 04-07-2018 ORDER Shri S.S.Viswanethra Ravi, JM: The above appeal by the Assessee is against the order dt. 08- 03-2017 of the CIT-A, 20, Kolkata for the A.Y 2008-09, wherein he confirmed the imp…